Appendix 1

Submissions

Submission
Number            Submitter

1. R Michael Gill
2. N E Smith
3. PricewaterhouseCoopers
4. Regular Defence Force Welfare Association Inc (RDFWA)
5. JA Graham
6. The Association of Superannuation Funds of Australia Limited (ASFA)
7. Institute of Actuaries of Australia
8. Colin Wade
9. Patricia Graham
10. Bernie McGurgan
11. Trustee Corporations Association of Australia (TCA)
12. AXA Australia
13. National Institute of Accountants (NIA)
14. Small Independent Superannuation Funds Association Ltd (SISFA)
15. DLA Phillips Fox on behalf of trustees of the
    ACIRT, MERT and BIRST Redundancy funds
16. Mercer Human Resource Consulting Pty Ltd
17. CPA Australia
18. Investment and Financial Services Association (IFSA)
19. Superannuation Australia
20. The Institute of Chartered Accountants in Australia
21. ACOSS

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